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Complete Form W-8BEN

For all non-US employees certifying foreign status

Things to know about Form W-8BEN:

• You should complete Form W-8BEN Certification of Foreign Status if you’re not a US citizen or US
resident alien. This certifies your foreign status and lets you claim a reduced rate or an exemption from
US tax withholding.

• Each completed form is valid for the year it’s filed and three years after the filing date. The certification
expires on December 31, and you must re-certify before the expiration date.

• If you do not complete Form W-8BEN, any gross sales proceeds, interest payments, and taxable
payments may be subject to a 28 percent US backup withholding. A portion of your Apple shares may
be sold to cover US taxes, and is in addition to any shares that will be withheld to satisfy tax
obligations in your country.

• You must work with the US Internal Revenue Service (IRS) if US tax is withheld from your RSUs.
E*TRADE and Apple cannot process or assist with refunds or reversals once taxes are withheld and
remitted.

Disclaimer
The information provided in this document is to assist you in completing Form W-8BEN. Apple does not
provide legal, accounting, tax, or other professional advice and services, and it is not in a position to assure
you of any particular tax result. Sample responses to Form W-8BEN are provided for illustrative purposes and
may not be appropriate for your specific situation. You are strongly advised to seek appropriate professional
advice.

Apple Internal Use Only

Go to the last page of this guide for a global list of E*TRADE Customer Service contact information and hours of operation. Apple Internal Use Only . 4 Enter your date of birth and click Continue. 3 Click Start. Choose your language. This screen appears only if you need to certify your foreign 1 status. Verify the account you’d like to certify.Complete Form W-8BEN For all non-US employees certifying foreign status 1 2 3 4 Sign in to your E*TRADE account. You may contact E*TRADE if you need assistance with completing this form. The Form W-8BEN Status will show as Needs 2 Certification.

Apple Internal Use Only .Complete Form W-8BEN For all non-US employees certifying foreign status 5 6 5 Click Certify. Choose No to indicate that you are not a 6 citizen or resident of the United States. Choose Foreign Person for your tax residency status.

Complete Form W-8BEN For all non-US employees certifying foreign status 7 8 9 10 11 Choose your non-US citizenship or resident status. 10 Choose the country of your birth and citizenship. Apple Internal Use Only . I am an individual 8 beneficial owner and directly receive the income generated in this account. Click Continue. Most employees will choose “Yes. Most employees will choose “A non-US 7 individual who will not be present in the United States for at least 31 days this year.” 9 Choose W-8BEN as the tax form to be certified.” Choose your account ownership status. 11 Choose whether you have secondary country citizenship.

14 Confirm your information is correct. If you’re unsure. Note that this address must tax treaty with the US.Complete Form W-8BEN For all non-US employees certifying foreign status 12 13 14 12 Confirm your address and tax Indicate if your country of residence has a 13 information. click match the address you used when you Yes to view the countries. isn’t listed. change your answer to No. If your country activated your account. Apple Internal Use Only .

Complete instructions are available at http://www. Enter your E*TRADE password to electronically sign the form. sign.pdf.gov/pub/irs-pub/iw8ben.com/etrade/extras/ ETB_w8. and mail Form W-8BEN. Note: If you are asked to print sign. Complete instructions are available at http://www. Apple Internal Use Only . go to https://content. and mail Form W-8BEN.pdf.etrade.gov/pub/irs- pub/iw8ben.Complete Form W-8BEN For all non-US employees certifying foreign status • If you are asked to print.irs.
 15 16 Check all the boxes to indicate that you’ve completed the form to the best of your 15 knowledge.pdf.pdf.etrade.irs. go to https://content.com/ etrade/extras/ETB_w8. Click Submit to complete the 16 form.

Taiwan. Ireland.4:59am Saturday Greenwich Turkey. Italy.4:59am Saturday Greenwich mean time India 8001008938 5:00am Monday .4:59am Saturday Greenwich mean time Japan 1080033387233 5:00am Monday . Saudi Arabia.4:59am Saturday Greenwich mean time Colombia 18005184267 5:00am Monday . +1 650-599-0125 5:00am Monday .4:59am Saturday Greenwich Hungary.4:59am Saturday Greenwich mean time Czech Republic 800321699 5:00am Monday . mean time Netherlands.Complete Form W-8BEN For all non-US employees certifying foreign status E*TRADE Customer Service Contact Information Country Telephone Hours of Operation Number Austria.4:59am Saturday Greenwich mean time Brazil 2180033387233 5:00am Monday . Israel. Norway. Sweden.4:59am Saturday Greenwich mean time Apple Internal Use Only . Spain.11:59pm Friday (US Eastern Time) Denmark. Portugal.4:59am Saturday Greenwich mean time Finland 99080033387233 5:00am Monday . United Arab Emirates mean time Australia 118003387233 5:00am Monday .4:59am Saturday Greenwich mean time Chile 12300201420 5:00am Monday .4:59am Saturday Greenwich mean time Luxembourg 80026959 5:00am Monday . Mexico.4:59am Saturday Greenwich mean time Hong Kong 180033387233 5:00am Monday . New Zealand. Germany. Belgium. Malaysia. 80033387233 5:00am Monday . United Kingdom Canada 1-800-838-0908 12:00am Monday . Switzerland.4:59am Saturday Greenwich mean time China 108001402056 5:00am Monday . France. Russia.

4:59am Saturday Greenwich mean time Philippines 180011101962 5:00am Monday .4:59am Saturday Greenwich mean time United States 1-800-320-1863 12:00am Monday .4:59am Saturday Greenwich mean time South Africa 800980947 5:00am Monday .11:59pm Friday (US Eastern Time) Apple Internal Use Only .Complete Form W-8BEN For all non-US employees certifying foreign status Country Telephone Hours of Operation Number Macau 800217 5:00am Monday .4:59am Saturday Greenwich mean time South Korea 798142058750 5:00am Monday .4:59am Saturday Greenwich mean time Singapore 180033387233 5:00am Monday .4:59am Saturday Greenwich mean time Poland 8001124710 5:00am Monday .4:59am Saturday Greenwich mean time Thailand 180033387233 5:00am Monday .